Opinion
2225-22
10-11-2022
MICHAEL ERIC SEEGER & SHERRY H. SEEGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On June 6, 2022, respondent filed a motion to dismiss for lack of jurisdiction as to Sherry H. Seeger and to change caption on the ground that no notice of deficiency or notice of determination for tax year 2016 was issued to Sherry H. Seeger that would permit her to invoke the jurisdiction of this Court. Although the Court directed petitioners to file an objection, if any, to respondent's motion, petitioners have not done so.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to petitioner Sherry H. Seeger is dismissed for lack of jurisdiction and is deemed stricken from the Court's record. It is further
ORDERED that the caption of this case is amended to read: "Michael Eric Seeger, Petitioner v. Commissioner of Internal Revenue, Respondent".